Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal International Journal of Accounting & Finance in Asia Pasific Journal of Business, Accounting and Finance Finance and Business Management Journal (FBMJ)
Erpi Rahman
Universitas Sebelas April
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of the Effectiveness of Accounting Information Systems and the Use of Accounting Information Technology on Individual Performance at Perumda BPR Majalengka Indah Purnama Sari; Melia Wida R; Wulan Riyadi; Erpi Rahman
Finance and Business Management Journal Vol. 1 No. 1 (2023): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i1.5899

Abstract

Perumda BPR Majalengka is also inseparable from the existing problems. Regarding the alleged corruption of Perumda BPR Majalengka Branch Sukahaji valued at Rp. 3.2 billion which was suspected of committing irregularities in 2017-2021. This study aims to determine the effect of the effectiveness of accounting information systems and the use of accounting information technology on individual performance at Perumda BPR Majalengka. This research is qualitative research using primary data obtained from questionnaires and measured using a Likert scale. This sampling technique uses a saturated sampling technique. By using a sample of 54 employees of Perumda BPR Majalengka. Data analysis used descriptive analysis, classical assumption test, multiple linear regression analysis, coefficient of determination analysis, and hypothesis testing with the help of SPSS version 26. The results of the research show that the effectiveness of accounting information systems and the use of accounting information technology has a positive and significant effect on individual performance, either partially or simultaneously.
Environmental Performance, Governance Mechanisms, and Carbon Emission Disclosure: Moderating Role of Leverage Fanji Farman; Erpi Rahman; Ina Nusuki; Dini Wahjoe Hapsari; Dudi Pratomo
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4415

Abstract

Rising demand for environmental transparency has encouraged companies to improve carbon emission disclosure (CED) in sustainability reporting. However, in Indonesia, evidence on the role of corporate governance and sector-specific factors remains limited and inconsistent. This study examines the effects of environmental performance, institutional ownership, and independent commissioners on CED, with leverage as a moderating variable, among Basic Materials, Industrial, and Consumer Cyclicals firms listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Using panel data regression with the Random Effect Model (REM) on 35 companies and 140 observations, the results show that environmental performance positively and significantly affects CED (? = 0.028, p = 0.039). Institutional ownership and independent commissioners do not show significant effects (p = 0.431 and p = 0.474, respectively). Leverage and all interaction terms are also non-significant, indicating that capital structure does not moderate the examined relationships in this context. These findings suggest that substantive environmental performance remains the primary driver of carbon disclosure transparency among high-emission sector firms in Indonesia.
Co-Authors Aa Kartiwa Ahmad Lutfi Ahmad Lutfi Ai Nunung Sri Haryati Haryati Ayi Srie Yuniawati Azis Nurkholik Desi Ratnasari Dini Wahjoe Hapsari Dudi Pratomo Epilia Yunita Fanji Farman Gunawan Wibisana Ina Nusuki Indah Purnama Sari LISNAWATI, LISNA Maman Nurochman Melia Wida R Nadia Nurfalah Nining Kurniasih Reni Nurkhofifah Rita Yulianida Wulan Riyadi